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In building a company, each company will maximise its performance to achieve its goals. Because each company has a goal to obtain profit or profit from the production activities carried out and to increase the value of the company. The purpose of this study was to determine the effect of tax planning, profitability, company size and leverage on firm value. This research was conducted on the Indonesia Stock Exchange (IDX) taking data through the website www.idx.co.id to obtain annual report data that has been published and audited by the company in the 2020-2022 period. While the research time was conducted in 2024, the observation period carried out by researchers was in the order of time from 2020 to 2022. The type of approach in this study is to use a quantitative approach. With this type of research relationship using associative methodology where this method is used to determine the interaction or impact between several variables. The results of this study indicate that tax planning has a significant positive effect on firm value The results of this study indicate that profitability has a significant positive effect on firm value The results of this study indicate that company size has no significant effect on firm value. The results of this study indicate that leverage has a significant positive effect on firm value.

At the junior high school level (SMP), students begin to recognize the importance of values ​​of togetherness in diversity. However, this understanding does not always run smoothly because of cultural and background differences that can affect the way students interact with each other. This study uses a descriptive approach. The purpose of this study is to analyze students' attitudes towards ethnic diversity in class VIII of a private junior high school. Data collected through questionnaires will be analyzed to obtain an overview of students' attitudes towards diversity related to the topic and objectives of the research applied. The results of the study showed that there were no significant differences in attitudes between students with different ethnic backgrounds. This means that positive attitudes towards ethnic diversity are evenly distributed among various ethnic backgrounds, indicating that ethnic factors are not a barrier to social interaction in the classroom, where most students have similar views on the importance of respecting differences and working together with friends from different ethnic groups.

Humans are social beings, and thus they need interaction with others. Interacting requires social intelligence which is the ability to understand and express feelings to people around them. However, there are still students who are not able to interact well with the teacher. The students are unable to express their condition when they are not feeling well.The purpose of this study is to understand teachers’ efforts to improve the social intelligence of sixth-grade students at Private Islamic Primary Boarding School or Madrasah Ibtidaiyah Swasta Ma'had Al-Zaytun in the context of learning. Secondly, the study aims to identify the inhibiting and supporting factors of students’ social intelligence enhancement in learning process. This study uses a descriptive qualitative approach. To collect data, the researcher employs observation, interview, and documentation techniques. The population of this study are the sixth-grade teachers at school. Random sampling teachnique is conducted to find the sample. The samples are homeroom teacher and a subject teacher in class VI B03 and another subject teacher in class VI B07. The obstacle in this process includes lecture-based teaching, which is less interactive.  This obstacle is solved by incorporating question-and-answer sessions to enable more active participation from students. The second obstacle is the use of students inappropriate language which is overcome through teacher’s consistent guidance and correction to foster better communication.

The widespread use of smartphones has given rise to the phenomenon of phubbing, where individuals prioritize their devices over face-to-face interactions. The purpose of this study is to explore phubbing as a communication ethics challenge and its impact on emotional well-being in personal relationships. The method used in this study is a literature review involving national and international indexed journals obtained through Google Scholar, Directory of Open Access Journals (DOAJ), and ERIC (Educational Resources Information Center), Taylor & Francis, Springer, Elsevier with a span of 2017-2024. The findings of this study reveal that phubing can have a negative impact on interpersonal relationships and individual psychological well-being. This behavior can damage communication, reduce the quality of personal relationships, and trigger psychological problems such as anxiety, depression, and feelings of loneliness. Therefore, interventions in guidance and counseling are needed to deal with phubbing more comprehensivel.

Learning is essentially a process of interaction between students and educators and learning resources in a learning environment, according to Gagne (Kanusta 1977: 19). The purpose of this study was to measure the level of student activeness in the classroom by using the Problem Based Learning (PBL) learning method. Based on the results of observations that have been made by researchers in history learning activities in class X SMA Swasta Gabriel Wanibesak from 24 students, only 49% of students are active in learning history, this also shows that in cycle I the level of student learning activeness has a classical percentage level of 49% where this is further confirmed based on the formula for calculating student activeness criteria in learning according to Arikunto (2007: 18) If the level of activeness is below 75% then students are less active in participating in the teaching and learning process. In cycle II researchers used the Problem Based Learning (PBL) learning method, there was an increase in the level of student activeness where the level of activeness in cycle II classically averaged 83%, this shows the level of enthusiasm of students in participating in the teaching and learning process that occurs in the classroom, in cycle II the teacher also tries to guide students to be more active in the teaching and learning process, such as answering questions given by the teacher, being able to express opinions, students are also active in group discussions, students actively ask the teacher regarding the material that has been conveyed, with the help and guidance of the teacher so that in cycle II the average level of student activeness has increased well.

This study aims to optimize the use of technology-based learning media and textbooks in the teaching of Islamic Religious Education at SMP Muhammadiyah 57 Medan. The current issue in learning is the limited utilization of technology that supports effective learning interaction and the lack of media variety used in delivering material. This research employs a qualitative method through observation, interviews, and document analysis. The findings reveal that the use of technology-based media such as infocus, laptops, and visual materials significantly improves students' understanding of Islamic Religious Education topics. Textbooks still play a crucial role as a primary supporting medium, but integration with technology results in a more dynamic and engaging learning interaction. Challenges include limited infrastructure and teacher training, but these can be addressed with school management support and continuous professional development.

This research aims to examine the relationship between language and society through a sociolinguistic perspective, focusing on language variations that are influenced by social factors such as class, gender, ethnicity and age. Using the literature review method, this research analyzes various previous studies that discuss language variations, dialects, social identities, and the role of bilingualism in multicultural societies. The research results show that language not only functions as a means of communication, but also as a reflection of social identity, culture and power. Variations in language use, whether in the form of dialect, style, or register, reflect social stratification and power relations in society. In addition, the phenomena of bilingualism and language shift highlight the dynamics of interactions between national languages ​​and regional languages, with potential threats to the survival of regional languages. This research concludes that a deep understanding of language variation is important for preserving linguistic and cultural richness. The limitations of the literature review method underscore the need for further research to enrich sociolinguistic studies.

In the current digital era, social media has become one of the most effective marketing tools for businesses. Instagram, as an image-based platform, provides great opportunities for coffee shops to build and develop their brands. This research aims to analyze how Instagram social media is utilized. , especially the Kawan.cafespace Instagram account, in forming the branding of a coffee shop. By taking a case study on this Instagram account, this research tries to understand the strategies and techniques used in forming a strong brand image in the digital realm. Through a qualitative approach and content analysis, this research shows that the use of Instagram from Kawan.cafespace is able to create wide exposure, positive interactions with followers, and build a unique brand identity for the coffee shop. The implications of these findings highlight the importance of using social media in improving branding and online presence for food and beverage businesses such as coffee shops. This research can provide insight for coffee business owners and marketing practitioners to optimize the potential of Instagram social media in strengthening their brand image in the digital market.

This study aims to desribe speech difficulties n children aged 4-5 years at TK Al-Khairat Kindergarten, Gorontalo City. The researcher employed a qualitative research method focusing on the speech diffuculties experienced by children. The study subjects were three children and their parents at TK Al-Khairat Kindergarten in Gorontalo City, Data was collected through interviews and documentation. Data analysis was conducted through data reducation, data ranging from poor arculation to difficulties in understanding and using vocabulary. The causes influencing these difficulties include motor speech disorders such as apraxia, lack of supportive social interactions, and familly communication patterns. These speech difficulties significantly impact the children’s social-emosional development, such as low self-concept and difficulties building social-emotional development, such as low self-concept and difficulties building social relationship. The study highlights the importance of early detection and appropriate intervention to help children overcome speech difficulties, ultimately supporting their social, emotional, and academic development.

This study aims to determine the correlation between the teacher's role and children's social behavior at TK Dewi Sartika Kindergarten, Sipatana District, Gorontalo City. The researcher employed a qualitative research method to explore this relationship. The subjects consisted of one teacher and 13 students from the same class. Data were collected through observation, interviews, and documentation. The data analysis techniques include data reduction, data presentation, and conclusion. The results describe that the correlation between the teacher's role and the social behavior of young children encompasses six aspects: 1) The teacher as an educator, for example, teaches children how to make friends, share, and collaborate through group games or class activities. 2) The teacher as a manager, for example, establishing clear classroom rules, such as taking turns speaking during discussions or respecting others' feelings. 3) The teacher, as a supervisor, guides children to resolve conflicts peacefully and teaches them how to negotiate or empathize with their peers' emotions. 4) The teacher is an innovator, for example, introducing role-play activities where children pretend to be in different professions or social situations, allowing them to practice social interactions fun and innovatively. 5) The teacher is a communicator, for example, helping children express their emotions healthily when they feel angry or sad and teaching them how to communicate with their peers. 6) The teacher is a motivator, for example, by praising and rewarding children who display positive social behavior, such as collaborating in teams, helping friends in need, or constructively resolving conflicts. This helps children feel more motivated to continue improving their social skills.

One of the major causes of death in the globe is cancer. According to estimates, the number of people affected by cancer worldwide will continue to rise, reaching 21.4 million new cases and 13.2 million deaths by 2030.This study was carried out in the Sudanese state of East Darfur and it is a retrospective in nature. Clinical and Public Health Laboratory provided results, were collected, gathered then analyzed. The Statistical Package for Social Science (SPSS) version 25 was used evaluate demographic data and tumor cases. show that 87.3% of patients who were affected by were females, while only 12.7% of patients were males show that 15.87% of patients whom affected were 33 years old, followed by 9.52% their age were 34 and 45 years old endometritis accounted for (19.05% ) of the abnormalities that affected the patients, followed by ovaries (14.29%), endometrial polyps (12.70%), Breast masses (7.94%), chronic endometritis, prostatic hyperplasia The data on the present status of the most common benign and malignant tumors in Sudan and the neighboring areas is scarce. There is a complex interaction between the impact of infectious agents, genetics and environmental risk factors on the risk of development of most of these tumors.

This study aims to analyze the influence of technology-based learning on student engagement and achievement in the digital era. The development of information and communication technology has changed the way of learning and teaching, so that universities are required to adopt new approaches that are more in line with the needs of students in the digital era. This study uses a quantitative method with a survey design to collect data from 200 students involved in the technology-based learning process in various study programs. The instruments used include a questionnaire to measure the level of student engagement and analysis of academic results to assess their achievements. The results of the study indicate that technology-based learning significantly increases student engagement, both in terms of active participation in class and interaction with fellow students and lecturers. In addition, the use of technology in learning also contributes positively to improving student academic achievement. These findings indicate that technology integration in higher education can be an effective strategy to encourage deeper engagement and better achievement among students. This study recommends a broader and more strategic implementation of technology-based learning to improve the quality of education in the digital era.

This study examines the interaction between conservative financial reporting and managerial incentives in decision-making, using a qualitative approach through a literature review. Conservative financial reporting plays a crucial role in enhancing the transparency and accuracy of information utilized by managers in the decision-making process. On the other hand, optimally designed managerial incentives can encourage managers to value and utilize the accounting information presented conservatively. The findings indicate that accounting conservatism can reduce the risk of inappropriate decision-making, although it may also pose potential risks of avoidance towards necessary investments for company growth. This research provides insights into the importance of balancing the implementation of conservative financial reporting and managerial incentives, as well as its implications for corporate performance. The results of this study are expected to serve as a reference for company management in designing more effective incentive systems and reporting.

This study aims to analyze the digital marketing strategies implemented by Racabel, a local fashion accessories brand, to enhance brand awareness through social media and e-commerce platforms. The project includes creating marketing content and paid advertising campaigns across platforms such as Instagram, TikTok, Shopee, and Tokopedia. The strategy focused on content optimization to strengthen audience interaction and increase engagement on social media. The results of these campaigns show a significant increase in followers, engagement rates, and sales conversions on marketplace platforms. With the right content optimization and measurable advertising strategies, Racabel successfully expanded its market reach and improved brand awareness among the target audience.

The background of this research related to Social Interaction is defined as a dynamic mutual social relationship, which concerns the relationship between individuals, individuals and groups, groups and groups. The main problem in this study is to understand the interaction of religious people in increasing solidarity between religious communities in Bukit Nenas Village by looking at the many positive activities carried out in the Bukit Nenas Village area. Cooperation carried out by religious communities is Islam, Protestant Christianity, Catholicism, Buddhism, and Hinduism. Especially when Muslims are performing worship during the holidays, people who live close to the mosque environment voluntarily help maintain security around the place of worship and who maintain that security from other Protestant and Catholic Christians. To see the benefits of the formation of a sense of solidarity between others, the researcher is interested in further studying the benefits of community interaction and its influence in realizing social solidarity in Bukit Nenas Village. The results of this study show that the influence of community interaction on socio-religious life in the village is very numerous, including from the social side, establishing good communication between communities, both communities around the house and communities that are far away and different environments, realizing and increasing community solidarity, and maintaining brotherhood. The benefit from the religious side is that harmony that has been maintained to this day can be used as an example by many people and other regions. Judging from the culture of interaction between communities that have cultural differences, the community knows about other cultures.

Water quality plays an important role in maintaining the balance of aquatic ecosystems, including the abundance and diversity of plankton. This study aims to analyze the effect of various water quality parameters such as temperature, dissolved oxygen (DO), carbon dioxide (CO2) levels, Biochemical Oxygen Demand (BOD), pH, brightness, and turbidity on plankton diversity in Bozem. Data were obtained from eight observation stations with water quality parameter measurements and plankton sampling. The results showed that the water quality in Bozem was not optimal, with low DO values ​​(1.79 mg/L), high water temperatures (average 31.05°C), and low brightness (0.30 m), which contributed to the decline in plankton abundance. A total of 39 plankton genera were identified, with Synedra as the most dominant genus. Poor water quality inhibits plankton growth, which can impact the balance of the food chain in these waters. This study shows the importance of better water quality management to maintain the sustainability of aquatic ecosystems in Bozem. This study also contributes to the understanding of the multifactorial interactions between water quality parameters and plankton.  

Education about saving from an early age is an important step in forming good financial management skills in children. Educational activities carried out at the Taqwa Mandala Mosque through Real Work Lectures (KKN), aim to increase children's understanding of the importance of saving and simple financial records. The research method used is a qualitative approach with counseling techniques, where children are introduced to the concept of saving using the media "Saving paper and piggy banks." This activity lasted for 15 days, with a focus on direct interaction to facilitate better understanding. The results of this activity show high enthusiasm among children and an increase in their knowledge about financial management. Support from PRM Mandala also plays an important role in the success of the program. Even though there are challenges, such as low interest in saving, this education has succeeded in instilling awareness of the importance of discipline in managing money. It is hoped that this activity can become a model for efforts to develop financial literacy in other communities, as well as have a positive impact in forming healthy financial habits for children.

Quality of Public Service in Issuing Birth Certificates at the Population and Civil Registration Office of Gorontalo City. Undergraduate Thesis. Bachelor's Degree Program in Public Administration, Universitas Negeri Gorontalo. The Principal Supervisor: Dr. H. Rosman Ilato, M.Pd. The Co-supervisor. Dr. Irawaty Igirisa, M.Si. This study aims to evaluate and analyze public service quality in issuing birth certificates at the Population and Civil Registration Office of Gorontalo City. The study was conducted by assessing the service through the dimensions of tangibles, reliability, responsiveness, assurance, and empathy. Furthermore, it was conducted using a qualitative research method, utilizing observation, interview, and documentation data collection techniques. The findings reveal that the overall quality of public service, specifically within the Population and Civil Registration Office of Gorontalo City, assessed across five dimensions, are as follows: Tangibles are found to be lacking in facilities and infrastructure, such as seating, parking space, additional computers, and other informational media beneficial to the public. Reliability is noted as a concern, as staff are unable to provide accurate timelines for document processing. Responsiveness is adequate, with staff demonstrating a responsive attitude toward serving the public. Assurance remains suboptimal due to issues with service timeliness, and empathy is adequately demonstrated, with staff maintaining courteous interactions. Based on this analysis, it can be concluded that the quality of public service in the issuence of birth certificate at the Population and Civil Registration Office of Gorontalo City is not yet optimal. The researcher suggests that future improvements in facilities and infrastructure, along with enhanced staff performance, will lead to more efficient and reliable document issuance, reducing the need for repeated follow-ups by the public.

This research focuses on the (social) cultural phenomenon of Leles Orang Manggarai in the context of social change driven by the influence of modern technology. Current conditions indicate a decline in unity and cooperation within this culture. The study employs a qualitative approach with literature review, interviews, and Heideggerian philosophical analysis to elucidate the changes in this cooperative culture. Literature review and interviews reveal the dynamics of Leles culture that has undergone transformation due to interactions with modern technology, resulting in a decline in the previously strong values of unity and cooperation in Manggarai society. In the philosophical context of Heidegger, the research examines the metaphysical implications for the changed Leles culture. The qualitative findings provide insights into how modern technology has influenced culture and social values, and how Heideggerian thought can be applied to contemplate societal changes. This research contributes significantly to understanding the impact of technology on culture and cooperation in Manggarai society. It is essential to underline that this study does not aim to examine the entire Manggarai society or address social phenomena universally, like sociological theories. Instead, it emphasizes the social benefits of Leles culture, presenting social phenomena as a reflective framework in this context.

Mentoring and coaching of learning at Restu Ibu Kindergarten is carried out by implementing the “Lessugar” strategy, which utilizes the environment as a source of learning. This strategy aims to realize the concept of Independent play and Independent learning, where children are free to explore and learn according to their interests and potential. Through direct interaction with the surrounding environment, children can develop curiosity, critical reasoning skills, and social skills. This contextual learning provides a more meaningful learning experience, so that children are able to connect the knowledge gained with their daily lives. The results of the mentoring show that this strategy is able to create a pleasant learning atmosphere and support the holistic development of early childhood. The lessugar strategy is expected to continue to be developed as an innovative learning model that supports inclusive and participatory early childhood education.